Needler v. Internal Revenue Service (In Re Burival)

FEDERMAN, Bankruptcy Judge.

William L. Needier, the Debtors’ attorney, as a holder of an administrative claim for his attorney fees in the case, appeals from the Bankruptcy Court’s 1 Order denying his motion to reconsider an Order de nying his Rule 60(b) motion. Those motions challenged the Bankruptcy Court’s earlier Orders allowing the Trustee to pay federal and state capital gains and income taxes incurred in connection with the sale of the Debtors’ property as a surcharge against the proceeds of the sale. For the reasons that follow, we AFFIRM.

FACTUAL BACKGROUND

Gary and Joyce Burival and…